As a presidential candidate, Joe Biden said he would enact legislation to require every candidate for federal office to disclose tax returns dating back 10 years. This followed the refusal of Donald Trump to release his tax returns, unlike every other presidential candidate going back to the 1970s.
The voting and elections bill known as H.R. 1 — which passed the House in March with only Democratic votes — addressed a portion of this promise, saying that all candidates for president and vice president must submit 10 years' worth of tax returns to the Federal Election Commission. (It did not make the same requirement for House and Senate candidates.)
When the bill moved to the Senate, some provisions were removed, including the one on tax return disclosure for candidates.
However, on Dec. 9, the House passed the Protecting Our Democracy Act, which, among other things, includes what amounts to the same requirement for presidential and vice-presidential candidates to disclose 10 years of tax returns.
That said, either of those election-related bills faces a steep climb in the Senate.
In June, the Senate voted 50-50 to proceed with debate on the chamber's version of H.R. 1, falling 10 votes short of the 60 required to move forward. That vote effectively shelved the legislation in the Senate, unless Democratic leaders can convince holdouts within their conference, including Sens. Joe Manchin of West Virginia and Kyrsten Sinema of Arizona to agree to a carve-out to the 60-vote threshold for election-related bills.
As is the case with other election-related promises that were passed by the House in H.R. 1 but are now blocked in the Senate, this promise is moving to Stalled.